Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
, see all updates

Failure to disclose: Disclosure

R(SB) 54/83; R(SB)15/87;

Secretary of State for Work and Pensions v Hinchy [2005] 1WLR 967

To be sufficient, disclosure must

  • be of the material fact itself; and
  • be made in relation to the claimant’s own claim for child benefit or guardian’s allowance; and
  • reach the office or relevant benefit section of the office that administers that benefit.